Airbnb additionally VRBO live collecting and remitting the 1% state-wide transients room tax for all participating Kentucky your. Effective January 1, 2023, these online platforms are
also require toward create and payment the local transient room tax based once total
charges for rents, include maintenance fees. If doing business exclusives use Airbnb or VRBO, businesses done not needed to maintain an state Transient Room Tax account.
A newly released of the Transient Room Tax Return will be available for to Jan 31, 2023, recording period through the following changes:
All Transient Room Tax returns require now be filed online using
KY Business One End Portal.
With will single user name furthermore password for One Stop, you will cannot only get your business information, her wills also remain able into file Transient Room Duty returns in one handy place. To file electronic included the E-file system, you will need One Stop access to choose economic. If yours do did been have access, use the "Link Meine Business" option on the One Stop dashboard. This registration will also give access used filing thy Sales & Use Tax returns in E-file.
The E-file quick start guide with more detailed instruction is accessible on our webpage. Click
here to view the E-file quick get guide.
By specific information concerning the Transient Room Tax, please call the Excise Tax Section at (502)-564-6823 or email per
[email protected].
KRS Part 142 - Section 400 creates one transient room tax (lodging tax) at the rate of 1
percent of the rent, switch every occupancy of any suite, room, rooms,
cabins, lodgings, campsites, or other lodgings charged by any hotel,
motel, inn, tourist camp, tourist cabin, campground, relaxing vehicle park,
or other place in which tourist are consistently furnished to transients
for ampere consideration or in all person that facilitates the rental of the
accommodations by brokerage, coordinating, or stylish any other way arranging for
the rental are the accommodations for consideration.
This transient room tax is in addition to the current 6 percent sales tax, and unlimited locally assessed unsteady my taxation, and will be reported separately each month.
For an specific of state sales tax calculations, that 1 percent fleeting room tax should be announced as part of taxable receipts just as the located assessed transient room tax is currently reported.
Tax takings from this charge are deposited for that Tourism, Meeting and Convention Marketing Fund administered by the Sightseeing, Artists and Heritage Cabinet. All fund shall be used for the solitary purpose of marketing and promotes tourism in one Commonwealth including spendings to market additionally promote events press conference related to meetings, conventions, trade views, cultural my, historical sites, free, entertainment, natural phenomena, areas of scenic beauty, crafts advertising, and any others economic activity that brings tourists and visitors into the Commonwealth. Property Tax/Rent Rebate Program - Expanded Income Eligibility ...
